Koblianska Olena, Zakharchuk Anastasiia, Koblianska Galina Methodology and Organization of Accounting of Income and Expenses in Commercial Banks

Modern Economics

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关键词: accounting;    income;    expenses;    commercial bank;    money;    banking;    accounting of income and expenses;    results of the bank’;    s activities.;   

DOI  :  

学科分类：社会科学、人文和艺术（综合）

来源: Mykolayiv National Agrarian University

【 摘 要 】

National Bank of Ukraine (2004). The Plans of the State Tax Inspection Bureau of the Central Bank (Order No. 280, June 17). Retrieved from http://zakon1.rada.gov.ua/–cgibin/laws/main.cgi?nreg=z0389-01 [in Ukrainian].National Bank of Ukraine (2010). Rules of accounting of incomes and expenses of banks of Ukraine (Order No. 457, October 08). Retrieved from http://zakon1.rada.gov.ua/cgibin/laws/main.cgi?nreg=z0583-03 [in Ukrainian].National Bank of Ukraine. For the purpose of registration, the Bank was to provide a list of proxies and customs procedures and the withdrawal of bank accounts and the introduction of changes and advances to the non-normative acts of the National Bank of Ukraine. Retrieved from https://bit.ly/2TIgEco [in Ukrainian].Ministry of Finance of Ukraine (2013). The National Accounting Standards (Standard) 1 “General Requirements for Financial Statements” (Order No. 73, February 07). Retrieved from https://zakon.rada.gov.ua/laws/show/z0336-13 [in Ukrainian].Ministry of Finance of Ukraine (1999). Accounting standards 15 “Revenues” (Order No. 290, November 29). Retrieved from https://zakon.rada.gov.ua/laws/show/z0860-99 [in Ukrainian].IFRS (IFRS) 15 “Revenue from contracts with customers”. Retrieved from https://bit.ly/2EZrh06 [in Ukrainian].Ministry of Finance of Ukraine (1999). Accounting standards 16 “Costs” (Order No. 318, December 31). Retrieved from https://zakon.rada.gov.ua/go/z0027-00 [in Ukrainian].Korpaniuk, M. & Marchenko, S. O. (2017). Rules of accounting for the calculation of income and expenses of commercial banks of Ukraine. Scientific Bulletin of Uzhgorod National University, 13, 132-135 [in Ukrainian].Meshcheryakov, A. A. (2017). Theoretical Aspects of Organization of Bank Economy. Scientific Opinion: Economics and Management, 2, 97-106 [in Ukrainian].Aranciy, V. I, Chumak, D. and Brazhnik, L. V. (2018). Business Finance. Poltava: RV PDAA [in Ukrainian].Chernelevsky, M. (2018). Improvement of accounting and analytical work and its influence on economic integration of the country. Kyiv: NUKHT [in Ukrainian].Yershova, U. & Cherkasov, Ye. O. (2012). Investigation of the Association of the Organization of the Book and the List of Executions and Works in Bankas. Retrieved from https://bit.ly/2F75K5w [in Ukrainian].Kaminskaya, M. B. (2015). For the sake of the organization of the otlichu dohodiv i vitrats in bankah. Journal of Zhytomyrs’kogo national national congresses, 2 (2), 147-153.  Received: 23 January 2019

【 授权许可】

CC BY